The ICAEW tax faculty has put together a two-page checklist to help agents prepare their clients and their own practice for ‘making tax digital’.
HMRC has published CWG2: Further guide to PAYE and National Insurance contributions: updating the address for requesting taxed award scheme information packs in para 2.6.7.
Allowable expenditure on disposal
Income or capital?
Invalid penalty under APN notice
The Conservative party published its election manifesto on 18 May, giving little detail on tax plans beyond what has been announced previously and those Finance Bill measures we expect to see reintroduced early in the next Parliament (http://bit.ly/2pOzfnT).
HMRC has published the following:
Exchanges of information and the jurisdiction of the national courts